DUTIES AS CHIEF PAYROLL OFFICER OF COUNTY

• Chief Payroll Officer of County - §325.17 §9.41; §9.42

• Calculate and Remit Workers Compensation Premiums - §4123.41

• Civil Service Payroll Duties - §9.41

• Maintain Record of Appointments of County Officials’ Deputies - §325.17

• Maintain Record of Public Employees Retirement System Contributions - §145.47

• Remit Unemployment Compensation Premiums to State - §4141.24

• Withhold and Remit Municipal Income Taxes from County Employees - §9.42; §718.02

• Federal - Issue Wage & Tax Statements (W-2) - §26 CFR 31.6051; §26 CFR 31.6001

• Federal - Receive & Maintain Withholding Allowance Certificates (W-4) - §26 CFR 31.3402

• Federal - Withhold and Remit Federal Income Taxes - §26 CFR 31.3401

• Federal - Comply with COBRA / Family Maternity Leave Act Requirements - §26 CFR 825

• Federal - Withhold and Remit Medicare Contributions - IRC Section 3111

• Federal - Withhold and Remit Federal Unemployment Tax - §26 CFR 31.3306; IRC Sect. 3301

• Federal - Compliance with Fair Labor Standards Act - §29 CFR 778

• Federal - Withhold and Remit FICA Contributions Where Applicable - §26 CFR 31.3121

• Federal - Deposit & Reconcile Federal Payroll Taxes - §26 CFR 31.6302.1

• Federal - Verify Citizenship of County Employees - Immigration Control & Reform Act

• Prepare Required Payroll Withholding Reports - State Income Tax - §5747.06; §5747.07

• Prepare Required Payroll Withholding Reports - State Retirement Systems - §145.15; §742.30; §3307.51; §3309.58

• Withhold & Remit Payroll Contributions to Police & Firemen Disability and Pension Fund, School Teachers Retirement System, & School Employees Retirement System - §742.32; §3307.62; §3309.57

• Withhold Delinquent Employer Contributions from Settlements When Certified by Fund Director for Police & Fireman Disability & Pension Fund - §742.35

• Withhold Contributions to Vol. Fire Fighters Dependents Fund Assessments - §146.08
  

The Auditor is responsible for maintaining all payroll records of County employees. The Auditor must make the correct withholdings from the employee’s pay, and deposit and/or remit the withholdings to the appropriate Federal or State Agency. The Auditor must issue the payroll warrants biweekly and issue the Wage & Tax Statements (W-2) annually.

The failure of the Auditor to comply with the time limits set forth by Federal or State regulation can result in substantial penalties and interest being levied against the County. In the case of Wage & Tax Statements (W-2) and Withholding Allowance Certificates (W-4), the penalties are assessed on each W-2 or W-4 not properly issued or filed.

In addition to withholding and remitting the appropriate amounts from the employees’ pay each pay period, the Auditor must also prepare detailed reports for the respective retirement systems. These reports include the employee’s name, social security number, gross wages, and amount withheld. The Auditor must also prepare various reports and certifications when an employee leaves county employment, especially upon retirement.

The Auditor is responsible for withholding any delinquent contributions to the retirement systems when certified by the System. The Auditor does this by deducting the certified delinquent amounts from any money due the political subdivision involved. Usually this is done at the next property tax settlement.